{"id":1397,"date":"2022-10-11T11:36:51","date_gmt":"2022-10-11T04:36:51","guid":{"rendered":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/?p=1397"},"modified":"2022-11-18T20:05:37","modified_gmt":"2022-11-18T13:05:37","slug":"standar-akuntansi-baru-psak-71-72-dan-73-berlaku-2020-ini-perbedaannya","status":"publish","type":"post","link":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/standar-akuntansi-baru-psak-71-72-dan-73-berlaku-2020-ini-perbedaannya\/","title":{"rendered":"Standar akuntansi baru PSAK 71, 72, dan 73 berlaku 2020, ini perbedaannya"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1397\" class=\"elementor elementor-1397\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9335fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f9335fe\" data-element_type=\"section\" 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tabindex=\"0\">Article<\/a><\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-084c0b4\" data-id=\"084c0b4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b35006 elementor-widget elementor-widget-text-editor\" data-id=\"2b35006\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong><a href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/sarjen\/Home\"><span style=\"color: #3053af;\">Home<\/span><\/a>\u00a0&gt; Media Centre &gt; Article<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3d4432 elementor-widget elementor-widget-text-editor\" data-id=\"e3d4432\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #ff9900;\">October 11th, 2022<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e261c8 elementor-widget elementor-widget-heading\" data-id=\"2e261c8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Standar akuntansi baru PSAK 71, 72, dan 73 berlaku 2020, ini perbedaannya<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64cf287f elementor-widget elementor-widget-text-editor\" data-id=\"64cf287f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p style=\"font-weight: 400;\"><strong>KONTAN.CO.ID &#8211;\u00a0JAKARTA<\/strong>. Dewan Standar Akuntansi Keuangan (DSAK) telah merilis tiga Pernyataan Standar Akuntansi Keuangan (PSAK) baru. Ini merupakan bagian dari usaha otoritas untuk mengadopsi sistem dari International Financial Reporting Standards (IFRS) yang dikeluarkan oleh otoritas akuntan internasional, International Accounting Standard Board (IASB).<\/p>\n<p>Sejatinya peraturan tersebut sudah diterbitkan sejak tahun 2017. Namun, implementasinya sendiri baru akan diwajibkan pada tahun 2020 nanti.<\/p>\n<p>Ketiga PSAK itu memiliki poin masing-masing. PSAK 71 misalnya mengatur mengenai instrumen keuangan, PSAK 72 mengatur mengenai pendapatan dari kontrak dengan pelanggan dan PSAK 73 mengatur mengenai sewa.<\/p>\n<p>Berikut adalah detail perubahan yang harus diadopsi berdasarkan masing-masing PSAK tersebut.<\/p>\n<p><strong>PSAK 71<\/strong><\/p>\n<p>Pernyataan Standar Akuntansi Keuangan (PSAK) 71 memberi panduan tentang pengakuan dan pengukuran instrumen keuangan. Standar yang mengacu kepada International Financial Reporting Standard (IFRS) 9 ini akan menggantikan PSAK 55 yang sebelumnya berlaku.<\/p>\n<p>Selain soal klasifikasi aset keuangan, salah satu poin penting PSAK 71 adalah soal pencadangan atas penurunan nilai aset keuangan yang berupa piutang, pinjaman, atau kredit. Standar baru ini mengubah secara mendasar metode penghitungan dan penyediaan cadangan untuk kerugian akibat pinjaman yang tak tertagih. Jika berdasarkan PSAK 55, kewajiban pencadangan baru muncul setelah terjadi peristiwa yang mengakibatkan risiko gagal bayar (<em>incurred loss<\/em>), PSAK 71 memandatkan korporasi menyediakan pencadangan sejak awal periode kredit. Kini, dasar pencadangan adalah ekspektasi kerugian kredit (<em>expected credit loss<\/em>) di masa mendatang berdasarkan berbagai faktor; termasuk di dalamnya proyeksi ekonomi di masa mendatang.\u00a0<\/p>\n<p>Berdasarkan standar akuntansi baru ini, artinya, korporasi harus menyediakan cadangan kerugian atas penurunan nilai kredit (CKPN) untuk semua kategori kredit atau pinjaman, baik itu yang berstatus lancar (<em>performing<\/em>), ragu-ragu (<em>underperforming<\/em>), maupun macet (<em>non-performing<\/em>).\u00a0\u00a0Untuk kredit lancar, misalnya, korporasi harus menyediakan CKPN berdasarkan ekspetasi kerugian kredit dalam 12 bulan mendatang.\u00a0<\/p>\n<p>Imbasnya, korporasi mesti menyediakan nilai pencadangan atas kredit atau piutang tak tertagih lebih besar dibandingkan sebelumnya. \u201cBerdasarkan survei internasional, peningkatan pencadangan korporasi bisa mencapai 25% hingga 35%. Tentu, angka riil sangat tergantung negara, industri, dan kondisi masing-masing perusahaan,\u201d ujar Rosita Uli Sinaga, Senior Partner Deloitte Indonesia.\u00a0\u00a0Bagi industri perbankan, kewajiban untuk mengikuti cara pencadangan anyar ini bisa berujung pada penurunan rasio kecukupan modal atau capital adequacy ratio (CAR).\u00a0<\/p>\n<p>Asal tahu saja, revisi standar pelaporan ini muncul sebagai respons terhadap kegagalan korporasi, utamanya di sektor finansial, mengantisipasi tsunami gagal bayar kredit akibat perubahan kondisi ekonomi yang mendadak pada tahun 2008. \u201cDi masa lalu, pencadangan kredit dianggap terlambat (<em>too late<\/em>) dan terlalu kecil (<em>to little<\/em>),\u201d ujar Djohan Pinnarwan, Ketua Dewan Standar Akutansi (DSAK) Ikatan Akuntan Indonesia (IAI) dalam Seminar Implementasi PSAK 71, 72, 73 yang digagas Kompas dan Kontan, Kamis, 9 Mei 2019 di Hotel JS Luwansa, Jakarta.\u00a0Akibatnya, imbuh Djohan, tidak ada sinyal dari pasar bahwa tagihan itu tidak tertagih dari awal.<\/p>\n<p><strong>PSAK 72<\/strong><\/p>\n<p>PSAK 72 tentang Pengakuan Pendapatan dari Kontrak dengan Pelanggan merupakan adopsi IFRS 15 yang telah berlaku di Eropa sejak Januari 2018. PSAK 72 merupakan PSAK sapu jagat karena mengganti banyak standar sebelumnya. Beberapa standar yang dicabut dengan terbitnya PSAK 72 adalah PSAK 34 tentang Kontrak Konstruksi, PSAK 32 tentang Pendapatan, ISAK 10 tentang Program Loyalitas Pelanggan, ISAK 21 tentang Perjanjian Konstruksi Real Estate, serta ISAK 27 tentang Pengalihan Aset dari Pelanggan.\u00a0<\/p>\n<p>Esensinya, PSAK 72 mengubah cara pengakuan pendapatan kontrak yang tadinya rigid (<em>rule based<\/em>) menjadi berbasis prinsip (<em>principle based<\/em>). Pengakuan pendapatan kontrak, misalnya, sekarang tidak berdasarkan besaran uang muka yang sudah diterima.\u00a0<\/p>\n<p>Berdasarkan standar baru ini, pengakuan pendapatan bisa dilakukan secara bertahap sepanjang umur kontrak (<em>over the time<\/em>) atau pada titik tertentu (<em>at a point of time<\/em>). Namun, pengakuan pendapatan bertahap tidak bisa diterapkan kepada sembarang kontrak. Ada syarat-syarat terkait konsumsi manfaat oleh pelanggan, peningkatan nilai aset di sisi pelanggan, serta kesepakatan tahap pembayaran kontrak.\u00a0\u00a0Jika suatu kontrak tidak memenuhi syarat-syarat tersebut, pendapatan kontrak itu baru bisa diakui saat terjadi penyerahan aset (<em>at a point of time<\/em>).<\/p>\n<p>\u201cSecara teknis tidak rumit, tapi volume pekerjaannya sangat besar karena kita harus mempelajari ribuan kontrak yang kita miliki,\u201d ujar Harry M. Zen,\u00a0<em>Chief Financial Officer\u00a0<\/em>PT Telekomunikasi Indonesia Tbk (TLKM) saat memaparkan pengalaman implementasi IFRS 15 di Telkom. Asal tahu saja, Telkom telah menerapkan IFRS 9 (PSAK 71) dan IFRS 15 (PSAK 72) sejak 2018 karena tercatat di New York Stock Exchange (NYSE).\u00a0<\/p>\n<p>PSAK 72 bisa berdampak besar bagi perusahan properti, kontraktor, maskapai penerbangan, ritel, dan masih banyak lagi. \u201cBahkan, kampir semua perusahaan terpengaruh karena mereka pasti memiliki kontrak dengan pelanggan, \u201c imbuh Rosita.\u00a0<\/p>\n<p><strong>PSAK 73<\/strong><\/p>\n<div>PSAK 73 yang merupakan adopsi dari IFRS 16 mengatur tentang sewa. PSAK ini akan menggantikan beberapa standar; diantaranya PSAK 30 tentang Sewa, ISAK 23 tentang Sewa Operasi, dan ISAK 25 tentang Hak atas Tanah.\u00a0<\/div>\n<p>\u00a0<\/p>\n<p>Standar baru ini akan mengubah secara substansial pembukuan transaksi sewa dari sisi penyewa (<em>lessee<\/em>). Ringkasnya, berdasarkan PSAK 73, korporasi penyewa mesti membukukan hampir semua transaksi sewanya sebagai sewa finansial (<em>financial lease<\/em>). Pembukuan sewa operasi (<em>operating lease<\/em>) hanya boleh dilakukan atas transaksi sewa yang memenuhi dua syarat:\u00a0\u00a0berjangka pendek (di bawah 12 bulan) dan bernilai rendah. Yang masuk kategori ini misalnya sewa ponsel, laptop, dan sejenisnya.\u00a0<\/p>\n<p>Konsekuensi sewa finansial cukup panjang. Yang paling mendasar, kini, perusahaan harus mencatatkan aset (sewa) dan kewajiban (sewa) di dalam neraca. \u201cJadi, transaksi sewa yang tadinya bisa\u00a0<em>off balance sheet<\/em>\u00a0sekarang menjadi\u00a0<em>on<\/em>\u00a0<em>balance sheet<\/em>,\u201d terang Djohan. Harap dicatat, pencatatan ini bisa mempengaruhi rasio utang, rasio pengembalian aset, dan masih banyak lagi.<\/p>\n<p>Rosita memprediksi, PSAK 73 juga berdampak luas karena hampir semua perusahaan memiliki transaksi sewa dan mayoritas masih mencatatkan sebagai sewa operasi. Ia juga menilai\u200b, penerapan PSAK 73 dalam laporan keuangan akan merefleksikan kondisi yang sebenarnya suatu perusahaan. Dengan demikian, standar ini akan menghasilkan informasi keuangan yang tepat sehingga meningkatkan kualitas keputusan manajemen. \u201cMisalnya, kita punya perusahaan penerbangan dan selama ini pesawat kita tidak pernah ada di neraca keuangan. Seolah-olah, rasio utang terhadap ekuitas masih kecil, tapi sebenarnya kita membohongi diri sendiri. Sebab, kita punya komitmen (kewajiban) untuk bayar sewa jangka panjang, hingga 10 tahun, yang tidak dicatatkan,\u201d papar Rosita.<\/p>\n<p style=\"font-size: 12px;\">Reporter : <b>Aloysius Brama, Cipta Wahyana<\/b><br \/>Editor : <b>Yudho Winarto<\/b><br \/>Source : <a href=\"https:\/\/investasi.kontan.co.id\/news\/standarisasi-akuntansi-baru-psak-71-72-dan-73-berlaku-2020-ini-perbedaannya\"><strong>Kontan.co.id<\/strong><\/a><\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2bb1be elementor-widget elementor-widget-shortcode\" data-id=\"c2bb1be\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1976\" class=\"elementor elementor-1976\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section 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\">October 14th, 2022<\/div><h3 class=\"cl-element cl-element-title cl-element--instance-1002 \"><a class=\"cl-element-title__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/14\/siap-siap-ojk-dan-iai-sudah-bahas-penerapan-psak-terbaru\/\">Siap-siap! OJK dan IAI Sudah Bahas Penerapan PSAK Terbaru<\/a><\/h3><\/div><\/div><\/div><div  class=\"cl-layout__item cl-layout__item--id-1397\" ><div  class=\"cl-template cl-template--post cl-template--id-1911 \" ><div class=\"cl-element cl-element-section cl-element--instance-1004 \"><div class=\"cl-element cl-element-published_date cl-element--instance-1001 \">October 11th, 2022<\/div><h3 class=\"cl-element cl-element-title cl-element--instance-1002 \"><a class=\"cl-element-title__anchor\" href=\"https:\/\/kapsarjendanrekan.co.id\/sarjen\/blog\/2022\/10\/11\/standar-akuntansi-baru-psak-71-72-dan-73-berlaku-2020-ini-perbedaannya\/\">Standar akuntansi baru PSAK 71, 72, dan 73 berlaku 2020, ini perbedaannya<\/a><\/h3><\/div><\/div><\/div><div  class=\"cl-layout__item cl-layout__item--id-1392\" ><div  class=\"cl-template cl-template--post cl-template--id-1911 \" ><div class=\"cl-element cl-element-section cl-element--instance-1004 \"><div class=\"cl-element cl-element-published_date 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elementor-element-c3b4cb2 elementor-widget elementor-widget-heading\" data-id=\"c3b4cb2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.kapsarjendanrekan.co.id\/sarjen\/contact\">Contact<\/a><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-c4556f1\" data-id=\"c4556f1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5bc1ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5bc1ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-11053a0\" data-id=\"11053a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0248709 elementor-widget elementor-widget-heading\" data-id=\"0248709\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u00a9 KAP Sarjen dan Rekan All right Reserved | Decree of the Finance Minister of The Republic Indonesia No. 136\/Km.1\/2022<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-647777b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"647777b\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aef1d1a\" data-id=\"aef1d1a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310b3bf elementor-widget elementor-widget-spacer\" data-id=\"310b3bf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Dewan Standar Akuntansi Keuangan (DSAK) telah merilis tiga Pernyataan Standar Akuntansi Keuangan (PSAK) baru. Ini merupakan bagian dari <\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-1397","post","type-post","status-publish","format-standard","hentry","category-article"],"modified_by":"lucky","_links":{"self":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/comments?post=1397"}],"version-history":[{"count":37,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1397\/revisions"}],"predecessor-version":[{"id":2372,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/posts\/1397\/revisions\/2372"}],"wp:attachment":[{"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/media?parent=1397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/categories?post=1397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kapsarjendanrekan.co.id\/sarjen\/wp-json\/wp\/v2\/tags?post=1397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}